摘要
随着我国公允价值计量资产和负债规模的扩大,审计风险随之增加。本文以我国银行业为样本,研究了行业专长对公允价值会计和审计费用的影响。研究结果表明,会计师事务所的行业专长,能够显著增强公允价值与审计费用之间的正相关性,研究结论支持产品差异化效应假设。因此,本文结论有助于未来进一步完善公允价值计量准则,建立适应我国国情的公允价值评估方法体系及具有操作性的执行指南,继续完善公允价值审计准则,推动会计师事务所做大做强,发挥行业专长,促进审计市场适度竞争和有序发展。
The risk of audit increases with the expansion of China＇s fair value measurement of assets and liabil- ities. The purpose of this paper is to study the impact of industry expertise on fair value accounting and audit tees, taking evidences from the Banking Industry in China. The results show that the industry expertise of accounting firms can significantly enhance the positive correlation between fair value and audit fees, which supports the hypothesis of product differentiation effect. Therefore, the conclusion of this paper can improve the fair value measurement stand- ards, establish the fair value evaluation system and operational implementation guidelines adapting to our national conditions, improve the fair value auditing standards, promote accounting firms bigger and stronger, develop industry expertise ,facilitate a moderate competition audit market with order.
出处
《审计研究》
CSSCI
北大核心
2017年第2期48-56,共9页
Auditing Research
关键词
公允价值
行业专长
审计费用
fair value, industry expertise, audit fees
